Inventories Raw materials Work in process Beginning of period $ 47,000 9,200 61,000 End of Period $ 42,000 20,600 34,100 Finished goods Raw materials purchases Cost incurred for the period Factory payroll $ 188,000 250,000 Factory overhead (actual) Indirect materials used 13,000 Indirect labor used 57,500 Other overhead costs 103,000 1. Raw materials purchases for cash. 2. Direct materials used. 3. Indirect materials used. Prepare journal entries for the above transactions for the period. View transaction list Journal entry worksheet < A B C Record the raw material purchases for cash. Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal >